Следует читать:
IIf(DCount("*","tblEmployeeRequirements","EmpFuncID=" & [EmpFuncID] & "")=DCount("*","tblFunctionRequirements","FuncID =" & [FuncID] & ""),1,0)
Или:
Abs(DCount("*","tblEmployeeRequirements","EmpFuncID=" & [EmpFuncID] & "")=DCount("*","tblFunctionRequirements","FuncID =" & [FuncID] & ""))